Plantronics 2002 Annual Report Download - page 55

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report of independent accountants
T O T H E B O A R D O F D I R E C T O R S A N D S T O C K H O L D E R S O F P L A N T R O N I C S, I N C.
In our opinion, the accompanying consolidated balance sheets and the related consolidated
statements of income, of stockholders equity and of cash flows present fairly in all material
respects, the financial position of Plantronics, Inc. and its subsidiaries at March 31, 2002
and 2001 and the results of their operations and their cash flows for each of the three years
in the period ended March 31, 2002, in conformity with accounting principles generally
accepted in the United States of America. T hese financial statements are the responsibility
of the Companys management; our responsibility is to express an opinion on these
financial statements based on our audits. We conducted our audits of these statements
in accordance with auditing standards generally accepted in the United States of America,
which require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements, assessing the accounting principles used and significant estimates made by
management, and evaluating the overall financial statement presentation. We believe that
our audits provide a reasonable basis for our opinion.
PricewaterhouseCoopers LLP
San Jose, California
April 18, 2002
53